Brazil NCM · 8-digit code

NCM 6403.40.00 – Other leather-upper footwear, metal toe-cap

NCM 6403.40.00 (also written 64034000) is Brazil's code for other leather-upper footwear, metal toe-cap. Its first 6 digits are HS code 6403.40.

Official description of NCM 6403.40.00

PortuguêsOfficial
Outro calçado, com biqueira protetora de metal
EnglishUnofficial translation

Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 6403.40.00

64Chapter 03Heading 40Subheading

HS code 6403.40
Same in every country

0Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. The last two digits are 00 because Brazil does not split this HS code further. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 64 Footwear; gaiters and the like; parts of such articles Calçado, polainas e artigos semelhantes; suas partes.
  2. Heading 64.03 Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather Calçado com sola exterior de borracha, plástico, couro natural ou reconstituído e parte superior de couro natural.
  3. Subheading 6403.40 Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather
  4. Subitem 6403.40.00 Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather Outro calçado, com biqueira protetora de metal

Questions about NCM 6403.40.00

What is NCM 6403.40.00?

NCM 6403.40.00 (64034000) is the Brazilian (Mercosur) code for other leather-upper footwear, metal toe-cap. Its official Portuguese description is “Outro calçado, com biqueira protetora de metal”.

What is the HS code for NCM 6403.40.00?

HS 6403.40 (Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 6403.40.00?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.